1992 (8) TMI 188

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....ri A. Choudhuri, JDR, for the Respondents. [Order per : K. Sankararaman, Member (T)].- The Stay Petition by M/s Prakash Industries seeks stay of recovery of Rs. 4,97,221-37P and penalty of Rs. 40,000/- which have become due from them in terms of the Order (Original) dated 4-2-1992 passed by the Additional Collector of Central Excise & Customs, Bhubaneswar against which they have filed an app....

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.... workers and their profit during the last year was approximately Rs. 40,000/-, they are hardly in a position to make a predeposit of nearly Rs. 5 lakhs, and they would be compelled to close down their business if the facility of waiver sought by them is not granted. 3. Shri A. Choudhuri, learned Departmental Representative replied to the arguments advanced by Shri Das. He invites our attention ....

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....rein the word 'brand/trade name' have been referred to, should be read in conjunction with Explanation VIII. The latter provision defines what is a brand name or trade name. According to this Explanation, these refer to a name or mark such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose, indicating or so as to indi....

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....anded over two earlier decisions of this Bench in similar matters where stay had been granted. In those cases also the Stay Petitioners were only the manufacturers of the containers, which were marketed with the brand name of the product which was to be filled up by the customers. 5. We have considered the submissions. We are inclined to agree with the submission made by Shri Das that the scope....